To amend the Internal Revenue Code of 1986 to exclude from gross income certain State foster care program payments made to the biological parents of disabled children.

Amends the Internal Revenue Code to allow biological parents of handicapped children to exclude from their gross incomes difficulty of care payments made to them under a state or local foster care program.

[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 286 Introduced in House (IH)]

113th CONGRESS
  1st Session
                                H. R. 286

To amend the Internal Revenue Code of 1986 to exclude from gross income 
   certain State foster care program payments made to the biological 
                     parents of disabled children.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 15, 2013

   Mr. Gene Green of Texas introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
   certain State foster care program payments made to the biological 
                     parents of disabled children.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXCLUSION FROM GROSS INCOME OF CERTAIN STATE FOSTER CARE 
              PROGRAM PAYMENTS MADE TO BIOLOGICAL PARENTS OF DISABLED 
              CHILDREN.

    (a) In General.--Subsection (c) of section 131 of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
paragraph:
            ``(3) Application to biological parents receiving payments 
        through state foster care programs.--A payment made pursuant to 
        a foster care program of a State or political subdivision 
        thereof shall not fail to be treated as a difficulty of care 
        payment which is excludible from gross income under subsection 
        (a) solely because the qualified foster individual with respect 
        to which such payment is made is the biological child of the 
        foster care provider.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to payments made in taxable years ending after the date of the 
enactment of this Act.
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